Note: This paper was also delivered at the event Getting Value Out of Companies & Trusts: Highlights From the Noosa Intensive in Brisbane on 4 December 2009. This updated paper replaces the previous version here.
This paper covers:
- funding the sell down
- giving equity to the key employees
- employee share schemes - Division 13A
- phantom or replicator share schemes
- dividend access shares
- corporatising a trust
- sell downs and implications of CGT event K6
- sell down at subsidiary level
- other issues.